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Australian Government Coat of Arms

Budget | 2015-16

Budget 2015-16
Australian Government Coat of Arms, Budget 2015-16

Statement 4 (continued)

The following four tables do not appear in the printed version of Budget Paper 1 ‑ Budget Statement 4, but are presented in the online version as supplementary tables:

  • Australian Government (cash) receipts;
  • Major categories of (cash) receipts as a proportion of gross domestic product;
  • Australian Government (accrual) revenue; and
  • Major categories of (accrual) revenue as a proportion of gross domestic product.
Supplementary table 1: Australian Government (cash) receipts
  2005‑06 2006‑07 2007‑08 2008‑09 2009‑10 2010‑11 2011‑12 2012‑13 2013‑14 2014‑15 2015‑16 2016‑17 2017‑18 2018‑19
(est) (est) (est) (proj) (proj)
$m $m $m $m $m $m $m $m $m $m $m $m $m $m
Individuals and other withholding taxes  
Gross income tax withholding 103,120 107,119 113,982 115,899 118,532 129,654 142,770 149,807 156,211 166,300 176,800 187,600 199,600 213,800
Gross other individuals 24,895 25,797 29,525 30,030 25,928 27,795 31,141 33,294 34,787 37,600 40,800 43,900 48,000 52,600
less: Refunds 15,244 17,145 19,601 23,569 24,390 24,711 25,537 26,801 27,407 27,300 28,000 28,400 30,000 31,600
Total individuals and other withholding 112,770 115,770 123,906 122,361 120,070 132,739 148,373 156,300 163,592 176,600 189,600 203,100 217,600 234,800
Fringe benefits tax 4,049 3,761 3,856 3,399 3,504 3,303 3,731 3,922 4,077 4,350 4,880 5,090 4,920 5,160
Company tax 48,960 57,100 61,700 60,391 52,209 56,262 66,584 66,911 67,273 68,000 68,200 73,800 80,200 86,200
Superannuation fund taxes 6,368 8,211 12,054 9,217 6,099 6,519 7,562 7,661 6,101 6,140 9,080 10,530 11,210 11,760
Resource rent taxes(a) 1,917 1,510 1,686 2,184 1,251 806 1,463 1,817 1,511 1,860 1,450 1,450 1,400 1,400
Income taxation receipts 174,063 186,353 203,202 197,552 183,132 199,628 227,714 236,610 242,553 256,950 273,210 293,970 315,330 339,320
Sales taxes  
Goods and services tax 37,342 39,614 42,424 41,335 43,967 46,083 45,861 48,596 51,394 54,285 57,316 61,231 64,803 68,520
Wine equalisation tax 656 650 665 693 733 722 708 725 766 780 820 850 890 940
Luxury car tax 322 364 452 393 472 483 435 434 464 500 450 400 410 420
Other sales taxes(b) ‑16 ‑6 0 ‑1 0 0 0 0 0 0 0 0 0 0
Total sales taxes 38,304 40,621 43,541 42,420 45,173 47,288 47,004 49,756 52,624 55,565 58,586 62,481 66,103 69,880
Excise duty  
Fuel excise 13,992 14,663 15,252 15,637 15,675 16,267 16,978 17,589 18,126 17,530 17,810 18,350 19,190 20,250
Other excise 7,822 8,086 8,474 8,736 8,764 9,490 8,567 7,823 7,949 6,520 7,010 7,530 7,810 8,130
Total excise duty 21,814 22,749 23,727 24,373 24,439 25,756 25,545 25,412 26,075 24,050 24,820 25,880 27,000 28,380
Customs duty 4,488 5,063 5,561 5,814 5,341 5,429 6,996 8,143 9,246 9,750 9,480 9,830 9,980 10,450
Carbon pricing mechanism 3,631 4,363 1,630 0 0 0 0
Other indirect taxation  
Agricultural levies 610 608 611 620 395 445 421 463 495 492 472 480 488 494
Other taxes 1,936 1,999 1,734 1,848 2,494 2,292 2,263 2,412 3,012 3,016 3,573 3,781 3,861 3,945
Total other indirect taxation receipts 2,546 2,607 2,345 2,468 2,888 2,738 2,684 2,875 3,507 3,507 4,045 4,261 4,349 4,439
Indirect taxation receipts 67,152 71,039 75,174 75,075 77,841 81,211 82,229 89,815 95,815 94,502 96,930 102,452 107,432 113,149
Taxation receipts 241,215 257,392 278,376 272,627 260,973 280,839 309,943 326,426 338,368 351,452 370,140 396,422 422,762 452,469
Interest received 2,325 3,731 4,769 5,166 4,025 4,943 4,267 3,561 3,128 3,131 3,334 3,537 3,692 4,069
Dividends and other 12,403 11,514 11,772 14,806 19,665 16,242 15,665 21,066 18,826 22,725 24,506 22,503 27,141 31,695
Non‑taxation receipts 14,728 15,245 16,540 19,973 23,689 21,185 19,931 24,627 21,954 25,856 27,840 26,040 30,833 35,764
Total receipts 255,943 272,637 294,917 292,600 284,662 302,024 329,874 351,052 360,322 377,309 397,980 422,461 453,595 488,233

(a) Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $40 million in 2014‑15 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The MRRT will not apply beyond 30 September 2014.

(b) 'Other sales taxes' includes wholesale sales tax.

Supplementary table 2: Major categories of (cash) receipts as a proportion of gross domestic product(a)
  Income tax   Indirect tax        
    Gross   Total         Total     Excise &       Total   Total Total  
  Gross other   ind. &   Super     income   Sales Customs   Other   indirect   tax non‑tax Total
  ITW ind.(b) Refunds w'holding FBT funds Companies RRT(c) tax   taxes(d) duty CPM(f) tax   tax   receipts receipts receipts
  % % % % % % % % %   % % % %   %   % % %
1978‑79 9.7 2.0 0.9 10.9 0.0 0.0 2.6 0.0 13.5   1.5 4.4 0.4   6.3   19.8 2.3 22.1
1979‑80 10.0 2.1 0.8 11.3 0.0 0.0 2.5 0.0 13.8   1.4 4.8 0.4   6.6   20.4 2.1 22.6
1980‑81 10.2 2.2 0.8 11.6 0.0 0.0 3.1 0.0 14.7   1.4 5.0 0.3   6.7   21.5 2.2 23.7
1981‑82 10.8 2.2 0.8 12.2 0.0 0.0 2.9 0.0 15.1   1.6 4.6 0.3   6.5   21.6 2.1 23.6
1982‑83 11.1 2.2 1.0 12.3 0.0 0.0 2.6 0.0 14.8   1.8 4.7 0.3   6.9   21.7 2.3 24.0
1983‑84 10.7 2.1 1.1 11.7 0.0 0.0 2.1 0.0 13.9   2.0 4.8 0.4   7.2   21.0 2.4 23.4
1984‑85 11.2 2.3 0.9 12.6 0.0 0.0 2.4 0.0 15.0   2.1 5.0 0.5   7.5   22.5 2.5 25.0
1985‑86 11.5 2.6 1.3 12.8 0.0 0.0 2.3 0.0 15.1   2.2 4.9 0.4   7.5   22.6 2.8 25.4
1986‑87 11.8 3.0 1.3 13.5 0.2 0.0 2.3 0.0 16.1   2.2 4.6 0.4   7.2   23.3 2.9 26.1
1987‑88 11.4 3.0 1.3 13.1 0.3 0.0 2.7 0.0 16.1   2.3 4.3 0.4   7.0   23.2 2.6 25.8
1988‑89 11.8 2.7 1.4 13.1 0.3 0.0 2.8 0.0 16.2   2.6 3.5 0.4   6.5   22.7 2.0 24.7
1989‑90 11.5 2.6 1.5 12.6 0.3 0.1 3.2 0.0 16.2   2.5 3.4 0.3   6.3   22.5 1.9 24.4
1990‑91 11.2 2.7 1.6 12.3 0.3 0.3 3.4 0.1 16.4   2.3 3.3 0.4   6.0   22.4 1.8 24.2
1991‑92 10.9 2.2 1.8 11.3 0.3 0.3 3.2 0.2 15.2   2.2 3.0 0.3   5.4   20.7 2.0 22.7
1992‑93 10.8 1.9 1.8 10.9 0.3 0.3 2.9 0.3 14.8   2.1 2.9 0.2   5.2   20.0 2.0 22.0
1993‑94 10.7 1.9 1.5 11.0 0.3 0.3 2.7 0.2 14.5   2.2 3.0 0.2   5.5   20.0 2.2 22.2
1994‑95 10.9 1.9 1.6 11.2 0.6 0.4 3.1 0.2 15.5   2.3 3.1 0.2   5.7   21.2 1.7 22.9
1995‑96 11.3 1.9 1.6 11.7 0.6 0.3 3.4 0.1 16.2   2.4 3.0 0.2   5.7   21.9 1.6 23.5
1996‑97 11.6 2.1 1.6 12.1 0.6 0.5 3.4 0.2 16.8   2.4 3.0 0.2   5.5   22.4 1.6 24.0
1997‑98 11.8 2.1 1.6 12.2 0.5 0.5 3.3 0.2 16.7   2.4 2.9 0.2   5.5   22.2 1.7 23.9
1998‑99 12.1 2.1 1.7 12.6 0.5 0.6 3.3 0.1 17.1   2.4 2.8 0.0   5.2   22.3 2.2 24.5
1999‑00 12.3 2.0 1.7 12.6 0.6 0.6 3.7 0.2 17.6   2.4 2.7 0.2   5.3   22.9 2.3 25.2
2000‑01 10.6 1.9 1.6 11.0 0.5 0.7 4.5 0.3 16.9   3.6 3.3 0.2   7.2   24.2 1.8 25.9
2001‑02 10.5 2.2 1.4 11.2 0.5 0.6 3.6 0.2 16.1   3.7 3.2 0.3   7.1   23.2 1.7 24.9
2002‑03 10.5 2.2 1.5 11.2 0.4 0.6 4.1 0.2 16.6   3.9 3.2 0.3   7.4   24.0 1.6 25.5
2003‑04 10.4 2.3 1.4 11.3 0.4 0.6 4.2 0.1 16.7   4.0 3.0 0.3   7.2   23.9 1.4 25.3
2004‑05 10.6 2.4 1.5 11.5 0.4 0.7 4.4 0.2 17.1   3.9 2.9 0.3   7.1   24.2 1.4 25.6
2005‑06 10.3 2.5 1.5 11.3 0.4 0.6 4.9 0.2 17.4   3.8 2.6 0.3   6.7   24.2 1.5 25.6
2006‑07 9.9 2.4 1.6 10.7 0.3 0.8 5.3 0.1 17.1   3.7 2.6 0.2   6.5   23.7 1.4 25.1
2007‑08 9.7 2.5 1.7 10.5 0.3 1.0 5.2 0.1 17.2   3.7 2.5 0.2   6.4   23.6 1.4 25.0
2008‑09 9.2 2.4 1.9 9.7 0.3 0.7 4.8 0.2 15.7   3.4 2.4 0.2   6.0   21.7 1.6 23.3
2009‑10 9.1 2.0 1.9 9.3 0.3 0.5 4.0 0.1 14.1   3.5 2.3 0.2   6.0   20.1 1.8 22.0
2010‑11 9.2 2.0 1.8 9.4 0.2 0.5 4.0 0.1 14.2   3.4 2.2 0.2   5.8   19.9 1.5 21.5
2011‑12 9.6 2.1 1.7 10.0 0.3 0.5 4.5 0.1 15.3   3.2 2.2 0.2   5.5   20.8 1.3 22.2
2012‑13 9.8 2.2 1.8 10.3 0.3 0.5 4.4 0.1 15.6   3.3 2.2 0.2 0.2   5.9   21.5 1.6 23.1
2013‑14 9.9 2.2 1.7 10.3 0.3 0.4 4.3 0.1 15.3   3.3 2.2 0.3 0.2   6.1   21.4 1.4 22.8
2014‑15 (e) 10.4 2.3 1.7 11.0 0.3 0.4 4.2 0.1 16.0   3.5 2.1 0.1 0.2   5.9   21.9 1.6 23.5
2015‑16 (e) 10.7 2.5 1.7 11.4 0.3 0.5 4.1 0.1 16.5   3.5 2.1 0.0 0.2   5.9   22.3 1.7 24.0
2016‑17 (e) 10.7 2.5 1.6 11.6 0.3 0.6 4.2 0.1 16.8   3.6 2.0 0.0 0.2   5.9   22.7 1.5 24.2
2017‑18 (p) 10.9 2.6 1.6 11.8 0.3 0.6 4.4 0.1 17.2   3.6 2.0 0.0 0.2   5.8   23.0 1.7 24.7
2018‑19 (p) 11.0 2.7 1.6 12.1 0.3 0.6 4.4 0.1 17.5   3.6 2.0 0.0 0.2   5.8   23.4 1.8 25.2

(a) Figures up to and including 1998‑99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999‑2000 are on an Australian Government general government GFS basis.

(b) Gross other individuals include amounts previously collected under the Prescribed Payments System and Reportable Payments System between 1983‑84 and 1999‑00.

(c) Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $40 million in 2014‑15 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The MRRT will not apply beyond 30 September 2014.

(d) 'Sales taxes' include wholesale sales tax which was abolished in 2000‑01.

(e) Estimates.

(f) Carbon pricing mechanism.

(p) Projections.

Supplementary table 3: Australian Government (accrual) revenue
    2005‑06 2006‑07 2007‑08 2008‑09 2009‑10 2010‑11 2011‑12 2012‑13 2013‑14 2014‑15 2015‑16 2016‑17 2017‑18 2018‑19
                    (est) (est) (est) (proj) (proj)
  $m $m $m $m $m $m $m $m $m $m $m $m $m $m
Individuals and other withholding taxes                            
Gross income tax withholding 103,782 107,778 114,665 117,053 119,863 130,691 143,908 151,002 157,743 167,860 178,460 189,130 201,270 215,620
Gross other individuals 25,668 26,785 30,928 32,057 27,203 30,361 32,717 36,002 37,638 40,600 43,800 47,230 51,680 56,520
less: Refunds 15,239 17,147 19,601 23,569 24,390 24,660 25,537 26,801 27,407 27,300 28,000 28,400 30,000 31,600
Total individuals and other withholding 114,210 117,415 125,992 125,541 122,676 136,393 151,087 160,203 167,974 181,160 194,260 207,960 222,950 240,540
Fringe benefits tax 4,083 3,753 3,795 3,580 3,522 3,345 3,962 3,969 4,285 4,480 5,020 5,230 5,060 5,300
Company tax 48,662 58,297 64,687 60,593 53,092 57,302 66,541 68,054 69,091 69,900 69,800 75,500 82,100 88,200
Superannuation fund taxes 6,641 7,865 11,980 9,219 6,167 6,637 7,765 7,569 6,148 6,200 9,180 10,670 11,350 11,900
Resource rent taxes(a) 1,991 1,594 1,871 2,099 1,297 806 1,293 1,927 1,785 1,700 1,420 1,450 1,370 1,380
Income taxation revenue 175,588 188,924 208,324 201,033 186,753 204,483 230,648 241,723 249,283 263,440 279,680 300,810 322,830 347,320
Sales taxes                            
Goods and services tax 39,059 41,148 44,310 42,558 46,437 47,858 48,686 50,166 55,435 56,690 60,330 64,130 67,790 71,780
Wine equalisation tax 656 650 660 706 746 744 714 715 825 820 840 870 910 960
Luxury car tax 330 365 464 384 499 489 439 432 476 510 450 410 420 430
Other sales taxes(b) ‑19 60 ‑19 ‑1 0 0 0 0 0 0 0 0 0 0
Total sales taxes 40,026 42,223 45,414 43,647 47,682 49,091 49,839 51,313 56,736 58,020 61,620 65,410 69,120 73,170
Excise duty                            
Fuel excise 14,073 14,653 15,085 15,592 15,766 16,305 16,924 17,839 17,767 17,600 17,880 18,410 19,250 20,310
Other excise 7,854 8,082 8,441 8,727 8,781 9,497 8,557 7,871 7,882 6,540 7,040 7,530 7,810 8,130
Total excise duty 21,927 22,734 23,526 24,319 24,547 25,803 25,480 25,710 25,648 24,140 24,920 25,940 27,060 28,440
Customs duty 4,988 5,644 6,070 6,276 5,748 5,828 7,105 8,172 9,280 9,750 9,480 9,830 10,050 10,450
Carbon pricing mechanism               6,535 6,623 0 0 0 0 0
Other indirect taxation                            
Agricultural levies 610 608 611 620 395 445 421 476 491 492 472 480 488 494
Other taxes 1,908 1,862 1,957 2,334 2,494 2,669 2,501 2,730 3,228 3,275 3,902 4,148 4,242 4,331
Total other indirect taxation revenue 2,518 2,470 2,568 2,954 2,889 3,115 2,922 3,206 3,719 3,767 4,374 4,627 4,730 4,825
Indirect taxation revenue 69,459 73,072 77,579 77,195 80,866 83,836 85,346 94,936 102,007 95,677 100,394 105,807 110,960 116,885
Taxation revenue 245,047 261,995 285,903 278,229 267,620 288,319 315,994 336,659 351,290 359,117 380,074 406,617 433,790 464,205
Dividends and other 13,085 11,979 11,941 15,155 20,337 15,716 16,714 19,191 19,521 21,328 21,193 22,129 27,229 30,899
Non‑taxation revenue 15,522 15,900 17,499 20,280 24,767 20,885 21,330 22,836 22,862 24,981 25,276 26,810 32,388 37,083
Total revenue 260,569 277,896 303,402 298,508 292,387 309,204 337,324 359,496 374,151 384,098 405,350 433,427 466,178 501,288

(a) Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT is expected to be $40 million in 2014‑15 which represents the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The MRRT will not apply beyond 30 September 2014.

(b) 'Other sales taxes' includes wholesale sales tax.

Supplementary table 4: Major categories of (accrual) revenue as a proportion of gross domestic product(a)
  Income tax   Indirect tax          
    Gross   Total         Total     Excise &       Total    Total Total  
  Gross other   ind. &   Super     income   Sales Customs   Other    indirect    tax non‑tax Total
  ITW ind. Refunds w'holding FBT funds Companies RRT(a) tax   taxes(b) duty CPM(c) tax   tax   revenue revenue revenue
  % % % % % % % % %   % % % %   %   % % %
1999‑00 12.3 2.2 1.7 12.8 0.6 0.6 3.8 0.2 17.9   2.4 2.7 0.2   5.3   23.2 2.1 25.3
2000‑01 10.7 1.9 1.6 11.1 0.5 0.7 5.0 0.3 17.7   3.7 3.3 0.3   7.3   24.9 1.5 26.4
2001‑02 10.6 2.3 1.4 11.5 0.5 0.6 3.6 0.2 16.3   3.7 3.3 0.3   7.3   23.6 1.6 25.3
2002‑03 10.6 2.3 1.5 11.4 0.4 0.6 4.2 0.2 16.8   4.0 3.3 0.3   7.6   24.4 1.5 25.8
2003‑04 10.5 2.4 1.4 11.5 0.4 0.7 4.2 0.1 16.9   4.1 3.1 0.3   7.5   24.4 1.4 25.8
2004‑05 10.7 2.6 1.5 11.8 0.4 0.7 4.7 0.2 17.7   4.0 3.0 0.3   7.3   24.9 1.4 26.3
2005‑06 10.4 2.6 1.5 11.4 0.4 0.7 4.9 0.2 17.6   4.0 2.7 0.3   7.0   24.6 1.6 26.1
2006‑07 9.9 2.5 1.6 10.8 0.3 0.7 5.4 0.1 17.4   3.9 2.6 0.2   6.7   24.1 1.5 25.6
2007‑08 9.7 2.6 1.7 10.7 0.3 1.0 5.5 0.2 17.7   3.9 2.5 0.2   6.6   24.3 1.5 25.7
2008‑09 9.3 2.5 1.9 10.0 0.3 0.7 4.8 0.2 16.0   3.5 2.4 0.2   6.1   22.1 1.6 23.7
2009‑10 9.3 2.1 1.9 9.5 0.3 0.5 4.1 0.1 14.4   3.7 2.3 0.2   6.2   20.7 1.9 22.6
2010‑11 9.3 2.2 1.8 9.7 0.2 0.5 4.1 0.1 14.5   3.5 2.2 0.2   6.0   20.5 1.5 22.0
2011‑12 9.7 2.2 1.7 10.2 0.3 0.5 4.5 0.1 15.5   3.3 2.2 0.2   5.7   21.2 1.4 22.7
2012‑13 9.9 2.4 1.8 10.5 0.3 0.5 4.5 0.1 15.9   3.4 2.2 0.4 0.2   6.2   22.1 1.5 23.6
2013‑14 10.0 2.4 1.7 10.6 0.3 0.4 4.4 0.1 15.8   3.6 2.2 0.4 0.2   6.4   22.2 1.4 23.7
2014‑15 (e) 10.5 2.5 1.7 11.3 0.3 0.4 4.4 0.1 16.4   3.6 2.1 0.0 0.2   6.0   22.4 1.6 23.9
2015‑16 (e) 10.8 2.6 1.7 11.7 0.3 0.6 4.2 0.1 16.9   3.7 2.1 0.0 0.3   6.1   22.9 1.5 24.5
2016‑17 (e) 10.8 2.7 1.6 11.9 0.3 0.6 4.3 0.1 17.2   3.7 2.0 0.0 0.3   6.1   23.3 1.5 24.8
2017‑18 (p) 10.9 2.8 1.6 12.1 0.3 0.6 4.5 0.1 17.6   3.8 2.0 0.0 0.3   6.0   23.6 1.8 25.4
2018‑19 (p) 11.1 2.9 1.6 12.4 0.3 0.6 4.6 0.1 17.9   3.8 2.0 0.0 0.2   6.0   24.0 1.9 25.9

(a) Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT is expected to be $40 million in 2014‑15 which represents the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The MRRT will not apply beyond 30 September 2014.

(b) 'Sales taxes' includes wholesale sales tax prior to 2000‑01.

(c) Carbon pricing mechanism.

(e) Estimates.

(p) Projections.